---
type: "Bill"
title: "revise the criteria for remote sellers who must remit sales tax."
description: "revise the criteria for remote sellers who must remit sales tax."
jurisdiction: "us/states/sd"
legislature: "South Dakota Legislature"
session: "2023"
identifier: "SB 30"
citation: "South Dakota SB 30 (2023)"
classification: ["bill"]
subjects: ["Executive/Judiciary Request", "Retail Sales and Service Tax", "Taxation"]
status: "enacted"
primary_sponsors: []
version_count: 2
action_count: 15
vote_count: 4
first_action: "2023-01-10"
last_action: "2023-02-13"
source: "openstates"
source_identifier: "ocd-bill/5e8865a4-473a-47dd-9431-436f1168c581"
source_url: "https://sdlegislature.gov/Session/Bill/23843"
source_hash: "7c2293f25e5b9e5ad5498ccfd30dc1fad4d94257627f9e17f9c312a258a1cb8b"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-sd"]
---

# South Dakota SB 30 (2023) — revise the criteria for remote sellers who must remit sales tax.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://sdlegislature.gov/Session/Bill/23843/242476)
2. **Enrolled** (enrolled) — [source](https://sdlegislature.gov/Session/Bill/23843/247786)

## Votes

- Do Pass — **30–3** (pass) · upper
- Do Pass — **39–29** (pass) · lower
- Do Pass — **7–0** (pass) · upper
- Do Pass — **10–3** (pass) · lower

## Sponsors

- Taxation — primary (organization)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-01-10** First read in Senate and referred to S.J. 16 `introduction, reading-1, referral-committee`
- **2023-01-18** Scheduled for hearing
- **2023-01-18** Taxation Do Pass , Passed, YEAS 7, NAYS 0 `committee-passage`
- **2023-01-18** Certified uncontested, placed on consent , Passed,
- **2023-01-19** Remove from Consent Calendar S.J. 68
- **2023-01-20** Senate Do Pass , Passed, YEAS 30, NAYS 3 S.J. 78 `passage`
- **2023-01-23** First read in House and referred to H.J. 82 `introduction, reading-1, referral-committee`
- **2023-01-26** Scheduled for hearing
- **2023-01-26** Taxation Do Pass , Passed, YEAS 10, NAYS 3 `committee-passage`
- **2023-01-30** House of Representatives Deferred to another day , Passed, H.J. 173
- **2023-01-31** House of Representatives Do Pass , Passed, YEAS 39, NAYS 29 H.J. 184 `passage`
- **2023-02-01** Signed by the President S.J. 170 `passage`
- **2023-02-02** Signed by the Speaker H.J. 215 `passage`
- **2023-02-03** Delivered to the Governor on 2023-02-03 S.J. 188 `executive-receipt`
- **2023-02-13** Signed by the Governor on 2023-02-13 S.J. 244 `executive-signature, executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5e8865a4-473a-47dd-9431-436f1168c581`. Confidence: reported (aggregated from official South Dakota legislature records).